Late fee waiver for delayed GSTR-5A filings reduces collectible daily charge and sets a lower threshold for nil integrated tax returns. The notification limits late fee liability for delayed filing of FORM GSTR-5A under section 47 by waiving the portion of the daily late fee that exceeds a specified amount, and applies a lower waiver threshold where the total integrated tax in the return is nil.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-5A filings reduces collectible daily charge and sets a lower threshold for nil integrated tax returns.
The notification limits late fee liability for delayed filing of FORM GSTR-5A under section 47 by waiving the portion of the daily late fee that exceeds a specified amount, and applies a lower waiver threshold where the total integrated tax in the return is nil.
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